Admissibility of Input Tax Deduction Without Correct Invoice During Tax Period of Service Receipt

• The Federal Fiscal Court (BFH) has allowed an appeal to clarify whether input VAT can be deducted for the period in which the service was received, even if the invoice received during that period lacks the necessary details to qualify as a correctable invoice.
• The case concerns whether a subsequent correction of the invoice, received after the relevant tax period, affects the timing of the input VAT deduction.
• The decision references previous rulings by the BFH and the European Court of Justice on similar issues.
• The court refrains from further detailing the facts or reasoning.

Source: bundesfinanzhof.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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